Does anyone know of a good reference or cite that explains pre-ERISA rules with respect to gov't plans?

Pre erisa the rules for NQDC for govt and NP were the same as the rules for profit making employers. In 1978 congress enacted IRC 457 to apply to public employers and in 1986 extended 457 to NPs.

Try Carol Calhoun's web site; she definitely knows what she's doing. I think you can link to it from BenefitsLink.

Tom Geer

I've found that BNA's Tax Management Portfolio for Church and Governmental Plans to be a good resource for the pre-ERISA rules.